1

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54

SME INPUT
Value in Lacs
BASIC INFORMATION
Please Enter Data In Blue Coloured Cell
Last year of audited / provisional results
2011
Company Code
Name of the Company
Khandelwal distributors private limited
Industry (as per ASCROM classification)
Currency
INR
INR
Auditors
Audited
Audited
Audited
Projected Projected
2009
2010
2011
2012
2013
Year ended (DD-Mon-YYYY)
31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13
No. Of Months
12
12
12
12
12
Exchange Rate
PROFIT & LOSS ACCOUNT INPUT
Gross Sales
- Domestic
- Export
Sub Total (Gross Sales)

774.05

1107.79

1276.42

1646.00

1810.60

774.05

1107.79

1276.42

1646.00

1810.60

774.05

1107.79

1276.42

1646.00

1810.60

0.00

43.12

15.22

28.95

10.00

Other Operating Income

Export Incentives
Duty Drawback
Others
Total Operating Income

32.84
806.89

29.96
1137.75

31.34
1307.76

30.20
1676.20

33.22
1843.82

Cost of Sales
Raw materials consumed
i) Imported
ii) Indigenous

647.89

816.52

935.66

1107.94

1266.15

3.78
64.19
8.78
13.74
738.38

2.35
90.07
37.64
13.52
960.10

26.29
120.67
33.59
16.72
1132.93

15.55
111.22
176.72
17.51
1428.94

17.10
122.34
194.28
15.77
1615.64

738.38

960.10

1132.93

1428.94

1615.64

Less Excise Duty

Net Sales
% wise rise/fall in net sales as compared to
previous year

Other Spares consumed

i) Imported
ii) Indigenous
Power and fuel
Direct labour and wages
Other manufacturing expenses
Depreciation
Sub Total
Add: Op. Stock of WIP
Less: Cl. Stock of WIP
Total Cost of Production
Add Opening Stock of Finished Goods

19.40

31.64

56.61

144.64

101.81

55
56
57
58
59
60
61
62
63
64

Less: Cl. Stock of Finished Goods

Total Cost of Sales

31.64
726.14

56.61
935.13

144.64
1044.90

101.81
1471.77

101.81
1615.64

Selling, Gen. & Administration Exp

60.79

172.86

208.48

115.06

126.56

Cost of Sales + SGA

Operating Profit before Interest
Interest payment to Banks

786.93

1107.99

1253.38

1586.83

1742.20

19.96

29.76

54.38

89.37

101.62

65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117

Interest - WC
Interest - Term Loans
Interest payment to FIs
Interest - WC
Interest - Term Loans
Total Interest

7.64
13.80

6.75
10.78

24.48
12.66

61.66
9.54

67.53
10.49

21.44

17.53

37.14

71.20

78.02

-1.48

12.23

17.24

18.17

23.60

Add Non Operating Income

Profit on sale of assets/ investments
Investments and Dividend
Forex gains
Non-op. income from subsidiaries
Tax Refund
Other Non Operating Income/ Intrest income
Total non-operating Income

0.00

0.00

0.00

0.00

0.00

Deduct Non Operating Expenses

Loss on sale of assets
Prem. Expenses w/off
Other Non- operating exp.
Total Non-operating expenses

0.00

0.00

4.89
4.89

0.00

0.00

Net of Non-operating Income / Expenses

0.00

0.00

-4.89

0.00

0.00

Profit Before Interest Depreciation &

Taxes (PBIDT)

33.70

43.28

66.21

106.88

117.39

Profit Before tax

-1.48

12.23

12.35

18.17

23.60

Operating Profit after Interest

Non Operating Items

Provision for taxation:

Current
Deferred
Sub Total: Provision for taxation

-0.62

1.98

0.00

5.64

7.29

-0.62

1.98

0.00

5.64

7.29

-0.86

10.25

12.35

12.53

16.31

0.00

0.00

0.00

0.00

0.00

Adjusted PAT (excl Extraordinary Items)

-0.86

10.25

12.35

12.53

16.31

Dividend Paid
On Equity Capital
On Preference Sh. Capital
Dividend tax
Partners' withdrawal
Dividend (%)
Retained Profit

-0.86

10.25

12.35

12.53

16.31

Net Profit After tax

Extraordinary Items adjustments:
Extraordinary Income adjustments (+)
Extraordinary Expenses adjustments (-)
SubTotal Extraordinary items

118
119 Cash Accruals
120

12.88

23.77

29.07

65.32
65.32

63.80
63.80

42.81
42.81

30.04

32.08

121 BALANCE SHEET (LIABILITIES ) INPUT

122
123 CURRENT LIABILITIES
124 Short term borrowings from Banks
(including bills purchased, discounted &
125 excess borrowings placed on repayment
126 Bank Borrowings - From our Bank
127 Bank Borrowings - From other Banks
128 Sub Total

450.00
450.00

450.00
450.00

129

Short term borrowings from Associates

130 & Group Concerns
131
132 Short term borrowings from Others
133
134 Creditors for purchases
135
136
137
138
139
140
141
142
143
144
145

Advances/ payments from

customers/deposits from dealers.

84.67

73.52

78.74

12.00

12.25

45.52

44.22

98.01

6.00

6.75

10.70

11.98

23.48

10.00

10.00

20.30

57.75

24.96

2.00

2.20

4.17

5.39

3.02

0.00

0.00

Provisions
- Tax
-Others
Dividends Payable
Statutory liabilities due within one year

Installments of Term Loans / Deferred

payment credits / Debentures / deposits /
146 redeemable preference shares (due within
147
148 Deposits
149
150 Other Current Liabilities due within one year
151
152 Total Current Liabilities
153
154 TERM LIABILITIES
155
156 Debentures
157 Preference share capital
158 Dealer's Deposit
159 Deferred Tax Liability
160 Term Loans - From Banks
161 Term Loans - From Fis
162 Term Deposits
Borrowings from subsidiaries / affiliates
163 (Quasi Equity)
164 Unsecured Loans (Quasi Equity)
165 Other term liabilities
166 Total Term Liabilities
167
168 TOTAL OUTSIDE LIABILITIES
169
170 NET WORTH
171 Equity Share Capital
172 Share Capital (Paid-up)
173 Share Application (finalised for allotment)
174 Sub Total (Share Capital)
175
176 General Reserve
177 Revaluation Reserve

230.68

256.66

271.02

480.00

481.20

94.92

88.72

68.30

38.00

11.00

41.27

62.56

120.74

121.88

121.88

136.19

151.28

189.04

159.88

132.88

366.87

407.94

460.06

639.88

614.08

28.97
28.97

68.97
68.97

100.97
100.97

129.03
129.03

129.03
129.03

178
179
180
181
182
183
184
185
186
187

Partners capital / Proprietor's capital

Other Reserves & Surplus:
Share Premium
Capital subsidy
Others
Balance in P&L Account (+ / - )
NET WORTH

188 TOTAL LIABILITIES

189

-26.71

-16.45

-4.10

27.09

27.09

7.11
8.43

7.11
24.74

2.26

52.52

96.87

171.66

187.97

369.13

460.46

556.93

811.54

802.05

190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235

BALANCE SHEET (ASSETS) INPUT

CURRENT ASSETS
Cash & Bank Balances

21.09

14.51

39.47

30.88

31.36

105.58

118.83

113.19

123.19

29.67

38.65

58.96

374.70

368.00

64.66

113.17

144.64

101.81

101.81

Investments
Govt. and other trustee Securities
Fixed Deposits with Banks
Others
Receivables
Receivables Other than Deferred & exports (Domestic)
92.55
Export Receivables
Note :
1. All receivable upto 180 days only to be included.
2. Sale bills negotiated under LC to be excluded.
Deferred receivable (due within one year.)
Inventory
Raw Materials - Imported
Raw Materials - Indigenous
Trading goods
Finished Goods (incl Traded Goods)
Other consumable spares - Imported
Other consumable spares - Indigenous
Sub total (Inventory)
Advances to suppliers

94.33
24.45

34.47

203.60
31.45

476.51
52.50

469.81
55.00

Advance payment of tax

Other Current Assets
TOTAL CURRENT ASSETS
FIXED ASSETS
Gross Block
Less: Accumulated Depreciation
Net Block

232.42

306.38

393.35

673.08

679.36

181.56
47.93
133.63

144.36
13.52
130.84

159.01
16.72
142.29

155.97
17.51
138.46

138.46
15.77
122.69

21.29

21.29

Capital Work in progress

NON-CURRENT ASSETS

Investments / Book Debts / Advances /

Deposits (which are not current assets):
Investments in Group concerns
Loans to group concerns / Advances to subsidiaries
Investments in others
1.29
Advances to suppliers of capital goods and
240 contractors
241 Deferred receivables (maturity exceeding one year)
236
237
238
239

151.82

242 Debtors > 6 mths.

Others (Loans & Advances non current in
243 nature, ICD's etc.)
244
245 Deferred Tax Asset
246
Other Non-current Assets
247 (incld. Dues from directors)
248
249 TOTAL NON CURRENT ASSETS
250
Intangible Assets:
Patents
& trademarks
251 Goodwill,
Accumulated
Losses,Preliminary
expenses,Miscellaneous expenditure not
252 w/off, Other deferred revenue expenses
253
254 TOTAL ASSETS

1.79

1.95

3.08

23.24

21.29

0.00

0.00

369.13

460.46

556.93

811.54

802.05

255
256 TANGIBLE NETWORTH
257
258
259 DIFFERENCE IN B/S
260
261 Net working capital

2.26

52.52

96.87

171.66

187.97

0.00

0.00

0.00

0.00

0.00

1.74

49.72

122.33

193.08

198.16

1.01

1.19

1.45

1.40

1.41

162.33

7.77

4.75

3.73

3.27

262 Current Ratio

263 TOL / TNW
264
265
266
267
268
269
270
271
272
273
274

ADDITIONAL INFORMATION
Arrears of depreciation

Contingent liabilities
Arrears of cumulative dividends
Guarantees issued (relating to business)
Guarantees issued (for group companies)
Gratuity Liability not provided for
Disputed excise / customs / tax Liabilities
LCs
All other contingent liabilities
275 (incldg. Bills purchased - Under LC)
Installments of Term Loans / Deferred
276 payment credits / Debentures / deposits
277 Preference Share Capital (due in less than a year)
FINANCIAL RATIOS
PARTICULARS
RATIOS
1 Operating Profit Margin
2 Return on Capital Employed
3 Current Ratio
4 Debt Equity Ratio
5 Debtors Collection Period
6 RM Holding Period
7 Finished Goods Holding Period
8 Inventory Holding Period
9 Creditors Payment Period
10 Cash Flow Interest Coverage
11 Cash Flow DSCR
12 Net Profit / Sales %
13 Net Profit/ Cpaital Employed%
14 PAT/TNW%
15 Quasi Debt Equity Ratio
16 Term Liability/TNW
17 DSCR
18 Avg. DSCR
19 Current Ratio (without TL instalements)
VALUE SECURITY:
PRIMARY SECURITY .
(after deducting depreciation)- Our Share: Rs.

20.00

20.00

20.00

2013
Projected

2009
Audited

2010
Audited

2011
Audited

2012
Audited

2.58
0.09
1.01
162.33
44
17
33
47
48
0.00
#VALUE!
-0.11
-0.62
-38.05
7.48
60.26
#VALUE!

2.69
0.10
1.19
7.77
35
17
44
59
33
0.00
#DIV/0!
0.93
5.03
19.52
3.00
2.88
#DIV/0!

4.26
0.10
1.45
4.75
34
23
51
71
31
0.00
#DIV/0!
0.97
4.32
12.75
1.56
1.95
#DIV/0!

5.43
0.08
1.40
3.73
25
123
25
118
4
0.00
#DIV/0!
0.76
3.78
7.30
1.76
0.93
#DIV/0!

5.61
0.11
1.41
3.27
25
105
23
106
4
0.00
#DIV/0!
0.90
5.08
8.68
1.59
0.71
#DIV/0!

1.06

1.25

1.59

1.43

1.44

COLLATERAL SECURITY.
(after deducting depreciation)- Our Share: Rs.

PURCHASES

647.89

816.52

935.66

1107.94

1266.15

1
2
3
4
5
6
7
8
9
10
11
12
13

SME - Project Input

Value in Lacs
BASIC INFORMATION
Please Enter Data In Blue Coloured Cell
Base Year of the Project
Company Code
Name of the Company
Industry (as per ASCROM classification)
BREAKEVEN SALES YEAR
Years

Stress Testing for DSCR

% by which the cash revenues are shocked
14 downwards
15
16
17 Gearing:
18
Total Debt required for the entire Project (from start
19 to end)
Total Equity required for the entire Project (from start
20 to end)
21 Total Project Cost
23
24 CASH FLOWS
25 Incremental Equity (Incremental)
26 Incremental Debt (Incremental)
Incremental investment in Fixed Assets/ Capital
27 Investments (cash investments)
28 Gross Fixed Assets
29 Depreciation charged for the year
30 Accumalated Depreciation
31 Net fixed Assets
32
33 Net Working Capital
34
35 Net Fixed Assets + Net Working Capital
36
37
38 Sales / Revenue from the project
Expenses incurred due to the functioning of the
project other than capital expenditure, depreciation
39 and interest
All Non cash revenue such as profit on sale of fixed
assets, appreciation in the value of assets, forex
40 gains etc.
All Non Cash expenses including loss on sale of fixed
41 assets but excluding depreciation
42 Depreciation
43 Interest and finance charges
44 Profit before tax
Profit Before Tax if Revenues are shocked
45 downwards
46
47 Tax
48 PAT
49 PAT if Revenues are shocked downwards
50
51
52 Cash generated from sale of fixed assets
53
54 Fixed Cost
55 Variable Cost
56

0.000

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

Enter year from which the cash flows stabalize and

are presumed to be the same in every period after
57 this year
58
59
60 Discounting Rate based on Project Risk
61
62 Debt Schedule
63
Starting year of the loan sanctioned/ to be
64 sanctioned by our bank
Ending year of the loan santioned/ to be
65 sanctioned by our bank
66
67
Total Debt payable within one year (Principal
68 component)
69 Total Interest & Finance Charges
Total Debt payable within one year including
70 Interest & Finance Charges
71 PAT + Depreciation + Interest & Finance Charges

0.00

0.00

0.000

0.000

0.00

0.00

put
s
TION
Coloured Cell

0.00

0.00

0.00

0.00

0.00

0.00

0.00
27.130
27.13
-27.13

0.00
27.130
54.26
-54.26

493.280

573.940

466.15

519.68

0.00

0.00

0.00

1408.670

1105.260

0.00

0.00

0.00
0.00

27.13
20.400
-47.53

27.13
12.720
263.56

0.00

0.00

0.00

0.00

0.00

-47.53

263.56

0.00
0.00

0.00
0.00

0.00
0.00

-47.53
-47.53

263.56
263.56

110.650
1039.180

105.270
1041.020

0.00

0.00

0.00

20.40

12.72

0.000

0.000

0.000

20.400

12.720

0.00

0.00

0.00

0.00

303.41

10

11

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

12

13

14

15

16

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

17

18

19

20

21

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

22

23

24

25

26

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

27

28

29

30

31

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

32

33

34

35

36

0.00

0.00

0.00

0.00

0.00

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

54.26
-54.26

-54.26

-54.26

-54.26

-54.26

-54.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.000
0.000

0.00

0.00

0.00

0.00

0.00

0.000

0.000

0.000

0.000

0.000

0.00

0.00

0.00

0.00

0.00

#REF!
ASSESSMENT OF WORKING CAPITAL LIMIT AS PER IInd METHOD OF LENDING

1
2
3
4
5
6
7
8
9
10

2012
2013
Total Current Assets
673.08
679.36
Total Current Liabilities ( Excluding Bank Borrowings) 30.00
31.20
Working Capital Gap
643.08
648.16
Projected Bank Borrowings
450.00
450.00
Total Current Liabilities
480.00
481.20
Projected NWC
193.08
198.16
Margin Money Required (25% of Current Assets)
168.27
169.84
Item (3-7)
474.81
478.32
Item (3-6)
450.00
450.00
Maximum Permisible Bank Finance
#NAME? #NAME?

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

NDING

Funds Flow Statement

Audited

Projected

#REF!

#REF!

#REF!

2010

Audited
2011

Audited
2012

Projected
2013

#REF!

#REF!

#REF!

#REF!

Capital
50.26
T/L / Debt / Def. Payment
Public Deposit (Director)
Total term labilities incl Unsecured loans15.09

44.35

74.79

16.31

#REF!

#REF!

#REF!

#REF!

37.76

0.00

0.00

#REF!

#REF!

#REF!

#REF!

0.00

3.83

15.77

#REF!

#REF!

#REF!

#REF!
#REF!

INCREASE IN

DECREASE IN
Fixed Assets

2.79

Inter-Corp. investments & Advance

Other non current assets

20.16

0.00

0.00

0.00

#REF!

#REF!

#REF!
#REF!

Sub total (Long Terms Funds)

88.30

82.11

78.62

32.08

#REF!

#REF!

#REF!

#REF!

0.00
27.50

0.00
35.35

407.19
0.00

0.00
1.20

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

0.00
0.00
0.00

0.00
0.00
0.00

0.00
5.64
0.00

6.70
0.00
0.00

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

27.50

35.35

412.83

7.90

#REF!

#REF!

#REF!

#REF!

0.00

0.00

0.00

0.00

#REF!

#REF!

#REF!

#REF!

0.00

0.00

29.16

27.00

#REF!

#REF!

#REF!

#REF!

INCREASE IN
Bank borrowings
Other Current liabilities

DECREASE IN
Inventory
Receivables
Other current assets

Sub total: (Short Term Funds)

TOTAL FUNDS AVAILABLE

USES
DECREASE IN
Capital
T/L / Debt / Def. Payment
Public Deposit
Total term labilities

INCREASE IN
Fixed Assets
Inter-Corp. investments & Advance
Other non current assets

0.00

11.45

0.00

0.00

#REF!

#REF!

#REF!

#REF!

20.16

0.00

0.00

0.00

#REF!

#REF!

#REF!

#REF!

Sub total (Long Term Uses)

20.16

11.45

29.16

27.00

#REF!

#REF!

#REF!

#REF!

1.52
0.00

20.99
0.00

0.00
198.21

0.00
0.00

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

57.49
13.03

51.78
13.25

272.91
0.00

0.00
10.00

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

3.44

21.94

12.46

2.98

#REF!

#REF!

#REF!

#REF!

75.48

107.96

483.58

12.98

#REF!

#REF!

#REF!

#REF!

Long Term Sources

Less: Long Term Uses
Surplus(+)/Short fall(-)

88.30
20.16
68.14

82.11
11.45
70.66

78.62
29.16
49.46

32.08
27.00
5.08

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

Short Term Sources

Less: Short Term Uses
Surplus(+) /Short fall(-)

27.50
75.48
-47.98

35.35
107.96
-72.61

412.83
483.58
-70.75

7.90
12.98
-5.08

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

DECREASE IN
Bank borrowings
Other Current liabilities

INCREASE IN
Inventory
Receivables
Other current assets

Sub total: (Short term Uses)

TOTAL FUNDS USED
SUMMARY:

SECTION II FINANCIAL PARAMETERS AND ASSESSMENT

1.0 FINANCIAL PERFORMANCE
Balance Sheet Data / Capital
Structure
Capital & Surplus in P/L
Tangible Net Worth
Term Liabilities
Unsecured Loans
Capital Employed
Net Block
Non Current Assets
Current Assets
Current Liabilities
Net Current Assets
Operational Data
Net Sales
Manufacturing Expenses
Adm. & Selling Expenses
Interest
Depreciation
Operating Profit Before Tax
Provision for Tax
Other Income
Net Profit After Tax
Profitability Ratios
Net Profit / Sales %
Net Profit/ Capital Employed %
Stock Turnover Period
Debtors Turnover Period
RAW MATERIAL HOLDING
FINISHED GOODS HOLDING
PAT/TNW %
Current Ratio
DE Ratio (Total Outside Liabilities /
Tangible Net Worth)

Audited
2010
52.52
52.52
151.28
62.56
203.80
130.84
23.24
306.38
256.66
49.72

Audited Projected
2011
2012
96.87
171.66
96.87
171.66
189.04
159.88
120.74
121.88
285.91
331.54
142.29
138.46
21.29
0.00
393.35
673.08
271.02
480.00
122.33
193.08

Projected
2013
187.97
187.97
132.88
121.88
320.85
122.69
0.00
679.36
481.20
198.16

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

Audited
2010
1107.79
921.61
172.86
17.53
13.52
12.23
1.98
0.00
10.25

Audited Projected
2011
2012
1276.42
1646.00
1028.18
1454.26
208.48
115.06
37.14
71.20
16.72
17.51
17.24
18.17
0.00
5.64
-4.89
0.00
12.35
12.53

Projected
2013
1810.60
1599.87
126.56
78.02
15.77
23.60
7.29
0.00
16.31

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

Audited
2010
0.93
5.03
59
35
17
44
19.52
1.19

Audited Projected
2011
2012
0.97
0.76
4.32
3.78
71
118
34
25
23
123
51
25
12.75
7.30
1.45
1.40

Projected
2013
0.90
5.08
106
25
105
23
8.68
1.41

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

162.11
#REF!

#REF!
#REF!

#REF!
#REF!

7.77
3.00
2.88

4.75
1.56
1.95

3.73
1.76
0.93

3.27
1.59
0.71

Opening TNW
68.97
Add: Profit After Tax
-16.45
Add: Incr. in equity/share
prem./ appli. money
0.00
Add/Subtract-change in intangible assets
0.00
Adjust- Prior year expenses (Defered Tax)
Deduct- Dividend Payment
Any other item
0.00
Closing TNW
52.52

52.52
12.35

64.87
12.53

111.6
16.31

0.00
0.00

0.00
0.00

0.00
0.00

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

0.00
64.87

34.20
111.60

34.20
162.11

#REF!
#REF!

#REF!
#REF!

#REF!
#REF!

Quasi Debt Equity Ratio

Term Liability / TNW

Movement of Net Worth

Summery: Funds Flow Statement

Long Term Sources
Less: Long Term Uses
Surpus(+)/ Short Fall(-)
Short Term Sources
Less: Short Term Uses
Surpus(+)/ Short Fall(-)
Diff.

82.11
11.45
70.66
35.35
107.96
-72.61

78.62
29.16
49.46
412.83
483.58
-70.75

32.08
27.00
5.08
7.90
12.98
-5.08

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

SECTION II FINANCIAL PARAMETERS AND ASSESSMENT

1.0 FINANCIAL PERFORMANCE
Balance Sheet Data / Capital
Structure

Audited
2009

Audited
2010

Audited
2011

Projected
2012

Projected
2013

28.97

68.97

100.97

129.03

129.03

0.00
-26.71
2.26
0.00
2.26
2.26
136.19
94.92
41.27
0.00
138.45
133.63
0.00
3.08
232.42
94.33
92.55
21.09
24.45
230.68
84.67
65.32
10.70
24.47
1.74

0.00
-16.45
52.52
0.00
52.52
52.52
151.28
88.72
62.56
0.00
203.80
130.84
0.00
23.24
306.38
151.82
105.58
14.51
34.47
256.66
73.52
63.80
11.98
63.14
49.72

0.00
-4.10
96.87
0.00
96.87
96.87
189.04
68.30
120.74
0.00
285.91
142.29
0.00
21.29
393.35
203.60
118.83
39.47
31.45
271.02
78.74
42.81
23.48
27.98
122.33

34.20
8.43
171.66
0.00
171.66
171.66
159.88
38.00
121.88
0.00
331.54
138.46
0.00
0.00
673.08
476.51
113.19
30.88
52.50
480.00
12.00
450.00
10.00
2.00
193.08

34.20
24.74
187.97
0.00
187.97
187.97
132.88
11.00
121.88
0.00
320.85
122.69
0.00
0.00
679.36
469.81
123.19
31.36
55.00
481.20
12.25
450.00
10.00
2.20
198.16

Audited
2009
774.05
0.00
0.00
726.14
60.79
21.44
13.74
-1.48
-0.62
-0.86
0.00
12.88

Audited
2010
1107.79
0.00
0.00
935.13
172.86
17.53
13.52
12.23
1.98
10.25
0.00
23.77

Audited
2011
1276.42
0.00
-4.89
1044.90
208.48
37.14
16.72
12.35
0.00
12.35
0.00
29.07

Projected
2012
1646.00
0.00
0.00
1471.77
115.06
71.20
17.51
18.17
5.64
12.53
0.00
30.04

Projected
2013
1810.60
0.00
0.00
1615.64
126.56
78.02
15.77
23.60
7.29
16.31
0.00
32.08

Audited
2009
2.58
-0.11
-0.62
47
44
17
33
-38.05
1.01

Audited
2010
2.69
0.93
5.03
59
35
17
44
19.52
1.19

Audited
2011
4.26
0.97
4.32
71
34
23
51
12.75
1.45

Projected
2012
5.43
0.76
3.78
118
25
123
25
7.30
1.40

Projected
2013
5.61
0.90
5.08
106
25
106
23
8.68
1.41

1.06

1.25

1.59

1.43

1.44

162.33
7.48
60.26

7.77
3.00
2.88

4.75
1.56
1.95

3.73
1.76
0.93

3.27
1.59
0.71

Paid up Capital:
Equity Share Capital
Reserve & Surplus (Exc.Rev.
Reserve & net of intengibles)
Acumulated Profit & Loss
Tengible Net Worth
Deffered Tax Liability
Adjusted Net worth
Net Owned Funds (TNW-FIOB)
Term Liabilities (of which)
Term Loan
Unsecured Loans
Others
Capital Employed
Net Block
Funds invested outside business
Non Current Assets
Current Assets (of which)
Inventory
Debtors
Cash & Bank Balance
Other Current Assets
Current Liabilities (of which)
Creditors
Bank Borrowings
TL payable in one year
Other Liabilities/ provision
Net Current Assets
Operational Data
Net Sales
Of which exports
Other Income (non operating)
Cost of goods sold
Adm. & Selling Expenses
Interest
Depreciation
Net Profit before Tax
Provision for Tax
Net Profit After Tax
Dividend
Cash Accruals
Profitability Ratios
Operating Profit Margin
Net Profit / Sales %
Net Profit/ Capital Employed %
Stock Turnover Period
Debtors Turnover Period
RAW MATERIAL HOLDING
FINISHED GOODS HOLDING
PAT/TNW %
Current Ratio(considering TL inst)
Current Ratio(without considering
TL inst)
DE Ratio (Total Outside
Liabilities / Tangible Net Worth)
Quasi Debt Equity Ratio
Term Liability / TNW

Movement of Net Worth

Opening TNW
28.97
Add: Profit After Tax
-26.71
Add: Incr. in equity/share
prem./ appli. money
0.00
Add/Subtract-change in intangible assets
0.00
Adjust- Prior year expenses (Defered Tax)
Deduct- Dividend Payment
Any other item
0.00
Closing TNW
2.26

68.97
-16.45

52.52
12.35

64.87
12.53

111.6
16.31

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
52.52

0.00
64.87

34.20
111.60

34.20
162.11

88.30
20.16
68.14
27.50
75.48
-47.98

82.11
11.45
70.66
35.35
107.96
-72.61

78.62
29.16
49.46
412.83
483.58
-70.75

32.08
27.00
5.08
7.90
12.98
-5.08

Summery: Funds Flow Statement

Long Term Sources
Less: Long Term Uses
Surpus(+)/ Short Fall(-)
Short Term Sources
Less: Short Term Uses
Surpus(+)/ Short Fall(-)
Diff.

0.00
0.00
0.00
0.00
0.00
0.00